Research in environmental accounting

Article Abstract:

The shift in business economics towards environmental issues has lead to therealization of the increasing importance of research in environmental accounting. The need to increase research in environmental accounting play an important role in effective management of the environment, and issues such as environmental liability, environmental exposure and environmental assessment are being undertaken in environmental accounting. On the other hand, issues related to managerial accounting, external and internal auditing, tax and financial accounting need to be studied further in order to deal with other environmental issues effectively.

Accounting Methods, Accounting and auditing, Environmental economics, Environmental auditing

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Accounting for loan fees: stock market reactions to policy-making deliberations

Article Abstract:

The effect of the release of accounting standards for loan fees by the Financial Accounting Standards Board on the stockmarket and stockholders of financial institutions is analyzed and discussed. The standard was initially considered to be less than favorable to commercial and savings banks and thus, lobbying was expected to emanate from these sectors. Nevertheless, analysis show that lobbying did not affect share prices although lobbyists experienced more abnormal returns as compared to nonlobbyists.

Economic aspects, Finance, Stockholders, Beliefs, opinions and attitudes, Lobbying, Loan servicing

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State regulation and professional accounting educational reforms: an empirical test of regulatory capture theory

Article Abstract:

The effects of the implementation of the 150-hour educational reform of the American Institute of Certified Public Accountants are congruous with the predictions of predatory capture theory. The 150-hour education requirement for accountants directly affect the two measures of CPA interest group strength including the ratio of CPAs who are also members of the Society of CPAs in the state and the total sum of CPAs and non-CPAs in the particular state.

Management, Education, Accountants, American Institute of Certified Public Accountants

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